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Analyzing Financial Statements Using Window Data Envelopment Analysis

تحليل القوائم المالية باستخدام نافذة تحليل مغلف البيانات

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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Internal and external data users are interested in financial data analysis, because of their need to obtain financial information about the company and to know the strength of its financial position. Although ratio analysis is always considered as one of the best financial statements analysis methods, but its interpretation is often difficult and controversial. Where each group of ratios can only show a single financial dimension, thus it may be difficult, when analyzing financial statements, tointe grate the results of different groups of financial analyses. So, an approach namely Data Envelopment Analysis, which is used in this research with Window approach by using variable returns of scale model, known as BCC related to researches Banker, Charnes and Coopers. In order to study the efficiency of the 19 subcompany of the General Establishment for food industries during the period 2008-2010. And also to study the direction of performance changes, in order to determine the best and the worst company through the company's efficiency using Super-Efficiency model. The study results showed that the number of efficient companies are six, and the number of inefficient companies are 13. Also showed that the Boken Water Company got the highest efficiency, and the company conserves Hasaka got less efficiency. All companies have less efficiency during the study period.


Artificial intelligence review:
Research summary
يحظى تحليل البيانات المالية باهتمام كبير من قبل المستخدمين الداخليين والخارجيين للبيانات، وذلك بسبب حاجتهم للحصول على معلومات مالية عن الشركة ومدى قوة مركزها المالي. وعلى الرغم من اعتبار تحليل النسب أحد أفضل وسائل تحليل البيانات المالية، إلا أن تفسيره غالباً ما يكون صعباً ومثيراً للجدل، حيث أن كل مجموعة من النسب تعطي بعداً مالياً واحداً، مما يجعل من الصعب دمج نتائج مجموعات مختلفة من التحليلات المالية. لهذا السبب، ظهر أسلوب يكمل تحليل النسب وهو تحليل مغلف البيانات، الذي تم استخدامه في هذا البحث مع أسلوب Banker, Charnes and Cooper لتقييم كفاءة 19 شركة تابعة للمؤسسة العامة للصناعات الغذائية من عام 2008-2010. تم دراسة اتجاه تغيرات الأداء ومعرفة أي شركة أفضل من خلال ترتيبها من الشركة الأعلى كفاءة إلى الأقل كفاءة باستخدام نموذج Super-Efficiency. أظهرت نتائج الدراسة أن عدد الشركات الكفوءة هي 6 شركات وعدد الشركات غير الكفوءة هي 13 شركة. كما تبين أن شركة مياه بقين حصلت على أعلى كفاءة وشركة كونسروة الحسكة حصلت على أقل كفاءة. كما تبين التراجع الواضح في كفاءة جميع الشركات خلال فترة الدراسة.
Critical review
دراسة نقدية: تعتبر هذه الدراسة خطوة مهمة في مجال تحليل الكفاءة المالية باستخدام أسلوب تحليل مغلف البيانات، إلا أنها تفتقر إلى بعض الجوانب التي يمكن تحسينها. على سبيل المثال، يمكن توسيع نطاق الدراسة ليشمل فترة زمنية أطول أو عدد أكبر من الشركات للحصول على نتائج أكثر شمولية. كما أن الدراسة لم تتناول بالتفصيل العوامل الخارجية التي قد تؤثر على كفاءة الشركات مثل الظروف الاقتصادية والسياسية. بالإضافة إلى ذلك، يمكن تحسين الدراسة من خلال استخدام تقنيات تحليلية أخرى مثل تحليل القيمة الاقتصادية المضافة لتقديم صورة أكثر شمولية عن الأداء المالي للشركات.
Questions related to the research
  1. ما هو الهدف الرئيسي من استخدام تحليل مغلف البيانات في هذه الدراسة؟

    الهدف الرئيسي هو تقييم كفاءة 19 شركة تابعة للمؤسسة العامة للصناعات الغذائية من عام 2008-2010، ودراسة اتجاه تغيرات الأداء وترتيب الشركات من الأعلى كفاءة إلى الأقل كفاءة باستخدام نموذج Super-Efficiency.

  2. كم عدد الشركات التي تم اعتبارها كفوءة وفقاً لنتائج الدراسة؟

    تم اعتبار 6 شركات كفوءة وفقاً لنتائج الدراسة.

  3. ما هي الشركة التي حصلت على أعلى كفاءة في الدراسة؟

    شركة مياه بقين حصلت على أعلى كفاءة في الدراسة.

  4. ما هي العوامل التي لم تتناولها الدراسة بالتفصيل والتي قد تؤثر على كفاءة الشركات؟

    الدراسة لم تتناول بالتفصيل العوامل الخارجية مثل الظروف الاقتصادية والسياسية التي قد تؤثر على كفاءة الشركات.


References used
ASMILD, M; PARADI, J.C; AGGARWALL, V; SCHAFFNIT, C. Combining DEA Window Analysis with the Malmquist Index Approach in a Studyof the Canadian Banking Industry. Journal of Productivity Analysis,Vol. 21, N.1, 2004, 67–89
ALINEZHAD, S. M.Designing and presenting a modified model of window analysis and analysis based on time and comparing it with unmodified format of it in firms accepted in Tehran Stock Exchange. PhD Dissertation. Islamic Azad University, Isfahan Science and Research Branch, 2012, 1-150
AB RAHIM, R. Ranking of Malaysian Commercial Bank: Super- Efficiency Data Envelopment Analysis (DEA) Approach. Asian Academy of Academy of Management Journal of Accounting and Finance, Vol. 11, No. 1,2015,123–143
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